, Horse tax - Volume 26 - Counties (A-I) (see 'More info' for county details), E326/9/26&destination=/virtual-volumes/volume-images/volume_data-E326-9-26/REX01666?image_number=161){kind=link}
Volume contents
- 1 - 1793-5 counties , Aberdeenshire
- 17 - 1793-5 counties , Argyll
- 23 - 1793-5 counties , Ayrshire
- 45 - 1793-5 counties , Banffshire
- 49 - 1793-5 counties , Berwickshire
- 65 - 1793-5 counties , Buteshire
- 67 - 1793-5 counties , Caithness
- 69 - 1793-5 counties , Clackmannanshire
- 73 - 1793-5 counties , Cromartyshire
- 75 - 1793-5 counties , Dumbartonshire
- 83 - 1793-5 counties , Dumfriesshire
- 101 - 1793-5 counties , East Lothian
- 111 - 1793-5 counties , Fife
- 143 - 1793-5 counties , Angus
- 159 - 1793-5 counties , Inverness-shire
- 163 - 1793-5 counties , Inverness-shire
| Date | Masters/mistresses names and designations | Actual # | 1 horse (10s) | 2 horses | 3-5 horses | 6 or more horses | Duty | 10% per 31 George III |
|---|---|---|---|---|---|---|---|---|
| Brought forward | 161 | 112 | 20 | 12 | 17 | £98.10.0 | £9.17.0 | |
| Mr Charles Robertson Factor at Dunvegan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Angus Shaw at Bellmore | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. Kenneth McCaskil of Reidunan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr Alexander McLeod of Ulinish | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Mr. John Grant of Struan | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Colen McDonald Esqr. of Boysdale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Capt [Captain] Alexander McDonald, younger of Dr at Askerness of Boysdale | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Red [Reverend] McNeel Esqr of Barra | 2 | 1 | 1 | £1.5.0 | £0.2.6 | |||
| Dr. [Doctor] Robertson Inverness | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Doctor Kennedy Inverness | 1 | 1 | £0.10.0 | £0.1.0 | ||||
| Total Carriage & Saddle Horses | 172 | 122 | 21 | 12 | 17 | £104.5.0 | £10.8.6 |
Transcribe other information
[Page] 161
page 3rd
Proof of the Abstracts as Follows
122 horses @ £0.10.0 each is £61.0.0
21 horses @ f£0.15.0 each is £15.15.0
12 horses @ £0.17.6 each is £10.10.0
17 horses @ £1.0.0 each is £17.0.0
Total for 172 horses is £104.5.0
Interest yr [year] @ 10% per 31 George III is £10.8.6
Grand Totall £114.13.6
I John Rose Surveyor aforesaid do hereby Certify that upon carefull examination
of the above duties, I find they Amount to one Hundred & fourteen pounds
Thirteen Shillings & sixpence Sterling & that upon the Twenty fourth
of November last I delivered Mr. James Grant Collector of the said duties
an exact duplicate of the above account which Contained my Oath
that the preceeding Inhabitants were duly served with requisitions
of the dates aforesaid requiring them within fourteen days to deliver
to me an attested list of their Serts [Servants] Horses & Carriages employed &
used by them from the 5th April 1792 to the 5th April 1793 & that
the above account was made up from there severall returns to me
from the best information or from my certain Knowledge of there
respective Establishments
John Rose Surveyor
Scottish Exchequer (Tax Records), Horse tax - Volume 26 - Counties (A-I) (see 'More info' for county details), E326/9/26
This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), and Inverness-shire, between the 5th of April 1793 until the 5th of April 1795.
Scottish Exchequer (Tax Records)
The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).